Financial Literacy (ISL352) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Financial Literacy	ISL352	Area Elective	3	0	0	3	5

Pre-requisite Course(s)
N/A

Course Language	Turkish
Course Type	Technical Elective Courses
Course Level	Bachelor’s Degree (First Cycle)
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture.
Course Coordinator
Course Lecturer(s)	Dr. Halil Baran
Course Assistants
Course Objectives	This course aims to show the students what kind of tax issues after setting up a business, which type of company is suitable to start up a business, how to follow the business through financial statements when setting up a business and how to benefit from financial reports in daily life. It is to teach how to use financial statements to gain knowledge about the financial and economic situation of any company even if it is not a business owner.
Course Learning Outcomes	The students who succeeded in this course; Know about tax types and how to pay the tax Recognize the commercial obligations in daily life Reach the incentives for entrepreneurs and choose the right business type Analyze the financial statements and benefit from them Evaluate the economic and financial situation of the company on the balance sheet Determine the profitability of the company and what the main sources of profit and loss are Examine the financial policy, funding sources and investments of the company during the year based on the financial statements
Course Content	Important financial statements such as balance sheet and income statement as well as conducting basic analysis.

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	Business and functions, companies and types of companies
2	Set up the company and the obligations according to company type
3	the incentives for entrepreneurs and route map
4	Tax types, levies and charges, types of earnings in income tax, tax declaration
5	Value added tax, trade documents used in commerce
6	Describing the accounting books - book keeping based on operation account
7	Midterm
8	financial statements and their functions
9	Examination of assets in the balance sheet, basic principles, interpretations
10	Examination of liabilites and equity in the balance sheet, basic principles, interpretations
11	Introducing the income statement, segmentation, interpretation
12	Introducing the income statement, segmentation, interpretation
13	Presentation of Cash Flow Statement, Interpretation, Interpretation
14	Vertical Analysis and Interpretation of Financial Statements
15	Horizontal Analysis and Interpretation of Financial Statements
16	final exam

Sources

Course Book	1. Orhan Sevilengül - Genel Muhasebe

Evaluation System

Requirements	Number	Percentage of Grade
Attendance/Participation	-	-
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	1	20
Presentation	1	20
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	30
Final Exam/Final Jury	1	30
Toplam	4	100

Percentage of Semester Work	70
Percentage of Final Work	30
Total	100

Course Category

Core Courses
Major Area Courses	X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

#	Program Qualifications / Competencies	Level of Contribution
#	Program Qualifications / Competencies	1	2	3	4	5
1	Gains the ability to use knowledge by acquiring conceptual and practical understanding of all core functions of business.
2	Identifies problems related to the field of business and effectively uses scientific approaches in problem-solving and decision-making processes.
3	Demonstrates and analyzes the environmental, social, global impacts and legal consequences of practices related to core business functions.
4	Analyzes information and reports relevant to businesses at national, regional, and global levels, and sets strategic goals based on the results obtained.
5	Gains the ability to use, report, and interpret Business Information Systems and their sub-modules required for business management.					X
6	Plans the necessary activities such as taking risks, securing resources, conducting market analysis, and preparing business plans for starting a new venture and ensuring its sustainability with innovative and creative thinking, and applies the acquired knowledge accordingly.
7	Supports oneself and the organization in terms of innovation and continuous improvement, while being aware that the process of research and learning is lifelong and following scientific and technological developments related to business.
8	Acquires the necessary leadership and managerial skills to achieve business objectives effectively and efficiently.
9	Conducts scientific research in the field of business and reports the research findings to be used in managerial decision-making processes.					X
10	Uses effective verbal, written, and visual communication methods to convey information related to the field of business in the language of instruction and professional English.
11	Develops awareness of professional ethics, environmental sensitivity, sustainability, social responsibility, and cultural, societal, and universal values.
12	Takes initiative in working effectively with different disciplines or multicultural teams, assuming responsibility, conducting risk analysis, adapting to change, and applying critical thinking and problem-solving skills.
13	.

ECTS/Workload Table

Activities	Number	Duration (Hours)	Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)	16	3	48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration	1	20	20
Project
Report
Homework Assignments	2	5	10
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury	1	25	25
Prepration of Final Exams/Final Jury	1	25	25
Total Workload			128